国有资产管理公司金融不良资产处置风险管理研究

发布时间：2018-03-10 23:11

本文选题：国有资产管理公司　切入点：不良资产　出处：《云南大学》2012年硕士论文　论文类型：学位论文

【摘要】：由于历史和现实的原因,我国的金融不良资产比例长期以来一直很高。亚洲金融危机之后,国家作出成立四家国有资产管理公司的战略决策。自国有资产管理公司成立以来,化解金融风险就是其历史使命之一,从某种意义上讲,国有资产管理公司就是“经营风险”的金融机构,能否承担风险,能否妥善控制和管理风险,将决定国有资产管理公司的经营成败。在国内的金融不良资产处置研究中,研究的主要问题集中在不良资产原因分析、国有资产管理公司的运作模式、债权转股权研究等方面,鲜有人研究对于“经营风险”的金融机构来讲最重要的风险管理。笔者作为国有资产管理公司的从业人员,认为研究国有资产管理公司不良资产处置风险的识别、评价和控制,并给出合理的建议和对策,对相关从业人员是非常有必要的,同时对国有资产管理公司的稳健经营、健康发展及促进国家经济发展与繁荣具有至关重要的战略意义。本文以国有资产管理公司为研究对象,首先描述了我国金融不良资产产生的背景和基本情况,具体分析了金融不良资产处置的现状及金融不良资产处置风险管理的相关关理论；其次运用前摄型和反应型识别方法,识别出金融不良资产处置面临的操作风险、道德风险、市场风险、信息不对称、信用风险、法律风险、政策性风险以及资产处置方式自身存在的风险,在此基础上对风险进行了评价；最后提出防范风险的对策和建议。本文分为七个章节,第一章,主要对金融不良资产处置风险的研究背景、研究目的、研究意义以及研究内容给予说明；第二章,通过对金融不良资产及风险管理等概念进行综述,然后对处置的相关理论以及国内外的研究现状进行综述；第三章,运用金融不良资产处置风险的识别方法,识别出金融不良资产处置风险的类型；第四章针对识别出来的风险进行了评价；第五章,案例研究,通过具体案例的分析对金融不良资产处置风险进行研究,提出了案例的启示；第六章,风险管理对策和建议,主要从引入其他资本、逐步推行资产证券化、采用多元化不良资产处置方式、优化不良资产定价体系、规范不良资产处置流程及强化事后监督体系等方面提出了改进不良金融资产处置风险管理的对策；第七章结论与不足之处。本文可对国有资产公司处置金融不良资产决策提供参考依据,对国内其他机构投资者进行金融不良资产投资也具有一定的参考意义。
[Abstract]:Due to historical and practical reasons, the proportion of financial non-performing assets in China has been very high for a long time. After the Asian financial crisis, the state made a strategic decision to set up four state-owned asset management companies. One of its historical missions is to defuse financial risks. In a sense, state-owned asset management companies are financial institutions that "operate risks". Can they undertake risks and properly control and manage risks? It will determine the success or failure of the management of state-owned assets management companies. In the domestic research on the disposal of non-performing assets, the main problems studied are focused on the analysis of the causes of non-performing assets, the operation mode of state-owned asset management companies, the research on the conversion of creditor's rights to equity, and so on. Few people study the most important risk management for the financial institution of "management risk". As the employee of the state-owned asset management company, the author thinks that the identification, evaluation and control of the risk of the disposal of the bad assets of the state-owned asset management company are studied. It is very necessary for relevant employees to give reasonable suggestions and countermeasures. At the same time, it is of vital strategic significance for the steady operation, healthy development and promotion of national economic development and prosperity of state-owned asset management companies. This paper takes the state-owned assets management company as the research object, first describes the background and basic situation of the financial non-performing assets in China. The paper analyzes the current situation of financial non-performing assets disposal and the related theory of risk management of financial non-performing assets disposal. Secondly, it identifies the operational risk and moral hazard of financial non-performing assets disposal by using proactive and reactive identification methods. Market risk, information asymmetry, credit risk, legal risk, policy risk and the risk of asset disposal are evaluated. Finally, put forward the countermeasures and suggestions to prevent risk. This paper is divided into seven chapters, the first chapter, mainly on the financial non-performing assets disposal risk research background, research purposes, research significance and research content to explain; second chapter, By summarizing the concepts of financial non-performing assets and risk management, and then summarizing the related theories of disposal and the current research situation at home and abroad. Chapter three, using the method of identifying the risk of financial non-performing assets disposal, Identify the types of financial non-performing assets disposal risk; Chapter 4th to evaluate the identified risk; Chapter 5th, case study, through the analysis of specific cases of financial non-performing assets disposal risk research, Chapter 6th, risk management countermeasures and suggestions, mainly from the introduction of other capital, step by step to promote asset securitization, the use of diversified non-performing assets disposal, optimize the pricing system of non-performing assets, This paper puts forward the countermeasures to improve the risk management of the disposal of non-performing financial assets from the aspects of standardizing the process of disposal of non-performing assets and strengthening the supervision system after the event. This paper can provide the reference basis for the decision of the state-owned assets company to dispose the financial non-performing assets, and also has certain reference significance for other domestic institutional investors to carry on the financial non-performing assets investment.
【学位授予单位】：云南大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F832.2

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